What is Roth account?
A Roth account is a US retirement account, either a Roth IRA or a designated Roth account in a workplace plan, funded with money that has already been taxed. Qualified withdrawals of contributions and earnings are tax-free. To qualify, the account generally has to meet a five-year rule and you must be 59 and a half or meet another condition.
Why Roth account matters
It flips the order of the tax: pay now and not later, which is the US version of the tax-free side of the trade-off.